Rangers appear to have abandoned their bid to sign Kenny Miller after Bursaspor accepted a higher offer from Cardiff City.
Cardiff manager Malky Mackay has confirmed they are entering talks with the player's agent.
Rangers refused to , which was rejected by the Turkish club.
The Ibrox club have confirmed they now consider themselves out of the running for the striker.
Miller left Rangers in January but manager Ally McCoist had expressed interest in bringing the player back for a third spell.
Miller was the Scottish Premier League's top scorer last season, but failed to settle in Turkey.
Last week, Ibrox director of football Gordon Smith to facilitate a return to Rangers.
The club have endured a frustrating time in the transfer market, with players such as Craig Conway and Neil Danns opting for other clubs.
McCoist has added only Spanish midfielder Juan Manuel Ortiz to his first-team squad.
The club have had more success in retaining existing talent, by extending the deals of Steven Davis, Steven Whittaker, David Weir and Allan McGregor during the close season.
Cardiff manager Malky MacKay said they were confident of completing a deal with Miller.
"Bursaspor have accepted a bid and we're trying to get it done," the Scot said.
"I've explained my thoughts on Cardiff and what we can offer him.
"He's a top footballer and getting better and better.
"I can only control what I can control and that's my club. If other clubs make bids, that's up to them."